So, what is the ROI on not jumping off a building? Do you, like, compute it before performing a "not jumping off a building act." Obviously, that is stupid.
Fine, let's try this one next - what is the ROI of not going to jail (and sharing a cell with whatever Bubba)? Well, most if not all people know that they must not go to jail, without doing an ROI computation, not even an ad-hoc one :-)
Then, why oh why, you are doing an ROI on compliance? If you have a well-defined regulation with a clear track record of pursuing its offenders, you don't just comply because whatever semi-intelligent "ROI computation" tells you to. You comply because you have to! You don't use a formula, you do it because you have no choice.
You can argue with the law and try to influence whatever lawmakers to make a new or a better one, but you follow it while it stands ...